<![CDATA[Although Indonesia has enormous zakat potential, the amount collected through formal zakat institutions remains considerably below its estimated capacity, indicating continuing challenges in strengthening muzakki trust. This study investigates the effects of digital transparency and financial reporting quality on muzakki trust, while examining the mediating role of institutional credibility. Drawing on Stakeholder Theory and Sharia Enterprise Theory, a quantitative research design was employed using survey data obtained from 174 muzakki who distribute zakat through formal zakat institutions in Indonesia. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess both the measurement and structural models. The results demonstrate that digital transparency and financial reporting quality positively and significantly affect institutional credibility and muzakki trust. The findings further reveal that institutional credibility has a significant positive influence on trust and serves as an important mediating mechanism in the relationships between digital transparency, financial reporting quality, and muzakki trust. These findings suggest that stakeholders’ trust is influenced not only by access to transparent information and reliable financial reporting but also by perceptions of the institution’s competence, integrity, and professionalism. This study contributes to the literature on zakat governance and Islamic philanthropy by integrating accountability-related practices and institutional credibility within a unified trust formation framework. The findings also provide practical insights for zakat institutions and policymakers to strengthen digital governance, improve reporting quality, and enhance institutional credibility as strategic efforts to increase public confidence and optimize zakat collection in Indonesia.]]>
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